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TMI Blog2013 (7) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 90 required the designated authority to determine the amount payable by the declarant in accordance with the provisions of the Scheme and grant a certificate setting forth the particulars of the tax arrears and the sum payable after such determination towards full and final settlement of tax arrears - upon payment of such amount, determined and on an order having been passed u/s 90(1) - it is conclusive and shall not be reopened - In the instant case, the designated authority having issued such a certificate, the same attains finality – appeal decided against revenue. - ITA No.685,689/2007 - - - Dated:- 5-3-2013 - N Kumar and B Manohar, JJ. For the Appellant : Sri M Thirumalesh, Adv. For the Respondents : Sri A Shankar Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be regulated, as under: (i) The assessee has the option of filing declaration either in respect of arrears disputed in his appeal or of taxes involved in Departmental appeal or for both independently of each other. (ii) For declarations relating to Departmental appeals also the existing Form No.IA can be used. In such cases, there are no outstanding taxes and hence the process of working out 'disputed income on which the the sum payable can be determined. In respect of Departmental appeals, the declaration has to be for the entire income disputed in such appeals. (iii) Where the declarations in respect of Departmental appeals are accepted by the designated authority, the CIT(A) may proceed to withdraw such appeals on passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessarily have to take into consideration such arrears including what was raised in dispute by the Revenue by way of an appeal. This was a duty cast on the designated authority notwithstanding that the declaration may not have included the tax arrears including what was sought to be raised by way of an appeal by the Revenue. It was open to the designated authority to have called upon the assesses to avail the benefit of settlement only if all tax arrears, including those which are disputed by the Revenue and which are pending in appeal as on the date of such determination, are paid. In the instant case, the designated authority having determined the tax arrears as defined under the Act, would be deemed to include the amount of tax determin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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